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2021 (5) TMI 682 - AT - Income TaxReopening of assessment u/s 147 - Disallowance u/s. 40(a)(ia) - assessee not deducting tax on transport rent expenses as prescribed in the provision of section 194I - CIT-A deleted the addition - HELD THAT:- As noticed that ld. CIT(A) has deleted the disallowance holding that assessee has not taken the trucks on rent and all the payees were having PAN No. In this regard, the ld. CIT(A) has also not admitted any evidences under rule 46A since assessee has not made any compliance before the AO. CIT(A) has also not called any remand report from the Assessing Officer in respect of the evidences produced by the assessee. Section 250(6) of the Act contemplates that first appellate authority would state, the points in dispute and thereafter record reasons in support of his finding on these points in dispute. Normally whenever any irregularity crept in the proceedings, then after removing the irregularities, proceedings is to be initiated from that stage but by remitting the issue to the ld. first appellate authority we would be multiplying the litigation, because the ld. CIT(A) would call for a remand report from the Assessing Officer and proceedings would commence on two stages in order to avoid that situation we would deem it proper to set aside order of both the revenue authorities and remit all the issues to the Assessing Officer. It is needless to say that observation made by us will not injure or impair the case of the Assessing Officer and will not cause any prejudice to the defense/explanation of the assessee. Therefore, we refer this issue to the file of Assessing Officer deciding afresh after examination and verification of the relevant supporting material on this issue. Accordingly, this appeal of the revenue is allowed for statistical purpose.
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